HOW CAN MY PROPERTY BE ASSESSED AT $200,000 IF I RECENTLY PAID ONLY $100,000?

A call from the real estate editor of The Miami Herald recently posed the following question: why was a condo unit being assessed at $192,000 when it was recently purchased for $112,000?

My short answer was: sales price is not always the equivalent of market value.

The long answer involves a discussion of the relationship between purchase price and market value.

The applicable principles are the following:

1. Market value is the amount a willing buyer will pay to a willing seller at arm's-length, both informed as to all the pertinent facts, and neither under duress to make the transaction.

2. Sales price in an arm's-length transaction is presumptively indicative of market value--but this presumption is rebuttable and may be overcome by evidence to the contrary.

3. Sales price may be driven by non-market considerations, such as whim, caprice or other nonrational considerations.

4. Sales price may be arrived at and agreed to well in advance of the closing date and reflect market conditions as of the date of the agreement for purchase and sale, as distinguished from the date of closing.

As it turned out, #4 was the reason for the nearly-100% difference between the purchase price and the tax assessor's estimate of market value in the situation described to me by the newspaper editor.

The sales price was a pre-construction price on a condo unit agreed upon some two years in advance of the closing. This was precisely the hypothetical situation I had described as being a possible rationale for the tax assessment being nearly twice the purchase price in a recent transaction. I had hit the nail on the head.

For the full text of the article in The Miami Herald discussing this situation and containing my comments, click on the link below.

click here

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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For a free consultation regarding your property, contact us.

For More Information Click here

DEATH AND TAXES

"Nothing is inevitable save death and taxes," is an adage attributed
to Benjamin Franklin. (Haven't you always wondered why his face is on the $100 bill? It's so he could help us face the inevitable!)

As applied to property taxes, we concede that liability for some taxes may be inevitable, but the amount is not.

Indeed, even liability may be disputed, if your property is eligible for a charitable, religious or scientific exemption--or if you happen to be a fortunate client of mine whose 2005 tax assessment I just got reduced from $61,755 to $10!



If you own real estate or tangible personal property in the State of Florida, you were mailed by the county Property Appraiser last week or this a 2006 notice of the proposed taxes.

The mailing of this notice begins a 25 day filing period for an administrative tax appeal. So pay close attention to this notice--now! After the filing deadline runs, it won't matter how carefully you review the notice--it'll be too late to do anything about it!

It has been said that taxes are the price we pay for an ordered society. But in the property tax realm, each property is responsible for carrying only its fair share of the burden--no more than that.

Since tax rates--a/k/a millage--are uniform throughout a municipality, county, school district, or other taxing jurisdiction--and therfore incontestable--the way you can reduce your taxes is to contest the assessed value of the real estate or personalty.

In Florida, each of the 67 county Property Appraisers is rsponsible for setting the value of each parcel of property in the county annually. Although each such county property appraiser and his or her employees are presumed to--and for the most part actually do--operate in good faith, appraisal is more art than science, and a good deal of judgment is involved. As one trial judge put it, "Appraisal is neither an art nor a science, but a mystery."

In assessing tens of thousands or hundreds of thousands of parcels annually, mistakes or errors in judgment are bound to creep in from time to time. If an error occurs, the burden is on the taxpayer to point this out to the taxing authorities.

Although the initial process of filing an administrative property tax appeal in Florida is simple, the hearing before the Special Magistrate of the Value Adjustment Board to obtain a reduction in the assessment requires knowledge of legal constraints on the Property Appraiser's assessment and exercise of judgment, familiarity with the real estate market and trends, and experience in preparing and presenting persuasive evidence and argument supporting a tax assessment reduction or exemption.

With 25-plus years of property tax assesment experience, including 14 years representing the Property Appraiser of Miami-Dade County, we understand the process and how to evaluate and seek reduced assessments. Value Adjustment Board Special Magistrates are either experienced appraisers or real estate attorneys who understand the appraisal process and the regulations governing valuation for property tax assessment purposes.

To ensure that you are paying no more than your fair share of taxes, and for a free evaluation of the potential assessment reduction on your property, and applicable exemptions or special classifications, contact me. But don't delay. Remember, the filing deadline is only 25 days after mailing the notice of proposed taxes. In Miami-Dade County, for example, that means on or before September 20!

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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For a free consultation regarding your property, contact us.

For More Information Click here

SUBSEQUENT OWNER RESPONSIBLE FOR TANGIBLE PERSONAL PROPERTY TAXES?

One of the readers of our blog recently posed an interesting question. He wanted to know whether a subsequent owner is responsible for a prior owner's delinquent taxes on tangible personal property.

The question was posed as follows.

A local laundry owner is given notice to pay tangible taxes from the year 2000. Is it fair the owner has to pay these taxes, plus interest, to the county tax collector if he has owned the laundromat only a year, i.e., since 2005? There have been at least 3 or 4 different owners since 2000.

Should the county not go after the owner as of January 1, 2000, and make him solely responsible for paying these tangible personal property taxes?

I wrote back to the inquiring blogger as follows.

Dear Taxpayer,

It may not be fair, but it does appear to be the law. The subsequent owner is responsible for paying the taxes, or for allowing the tax collector to seize the property, based on the following briefly-stated analysis.

Initially, a tangible personal property tax is "in rem", i.e., against "the thing", or taxed tangible personalty, itself.

By statute, the tax collector first goes to the property itself, in whomsoever's hands it may be found. This approach to collection of delinquent property taxes appears to be authorized by law.

Section 197.413, Florida Statutes, provides the procedure to be followed by the county tax collector in collecting delinquent tangible personal property taxes.

In pertinent part, that statute provides that after filing suit and obtaining from the court issuance of a court order for levy and seizure of personal property, and warrants to be served on individual taxpayers, the tax collector may seize property on which taxes are due, even when such "goods" or "chattels" are in the hands of another person. "Goods and chattels" is a phrase which generally denominates personal property, as distinguished from real property.
Subsection (8) of section 197.413 provides as follows:

8) A tax warrant issued by the tax collector for the collection of tangible personal property taxes shall, after the court has issued its order as set forth in subsection (6), have the same force as a writ of garnishment upon any person who has any goods, moneys, chattels, or effects of the delinquent taxpayer in his or her hands, possession, or control or who is indebted to such delinquent taxpayer.

The legislature in Florida, as elsewhere, generally provides a strong arsenal of weapons to favor the taxing authorities in the assessment and collection of taxes.

The best you can do is to go and reason with the tax collector, and show him that you were not the taxpayer at the time the taxes were levied and that you purchased the property in good faith with no actual notice of the delinquent taxes.

The response of the tax collector may well be that you should have inquired and made sure the taxes were paid at the time you purchased the equipment--just as you would have inquired concerning the tax status of any real property.

The only good news here--i.e., if the tax collector does not negotiate some settlement with you at your request--is that once you deliver the property of the delinquent taxpayer to the tax collector levying the warrant, the receipt of the tax collector shall be complete discharge of any obligation you have to the tax collector for those delinquent taxes on the seized property. See subsection (9) below.

The tax collector is authorized to pursue the former owners of the taxed property for the difference in unpaid delinquent taxes, penalties and interest.

The cited statute is provided below in its entirety.

We trust this answers your question in general terms. While the controlling statute has been amended slightly from time to time, there is not an abundance of case law on this point. The foregoing represents our understanding of applicable Florida law. It is not intended as a legal opinion. Feel free to retain counsel for the purpose of obtaining a formal written opinion as it relates to your specific factual situation.

Incidentally, seizure and sale of personal property is virtually a universal enforcement mechanism for the collection of unpaid and delinquent tangible personal property taxes. It is not unique to Florida.
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(1) Prior to May 1 of each year immediately following the year of assessment, the tax collector shall prepare a list of the unpaid personal property taxes containing the names and addresses of the taxpayers and the property subject to the tax as the same appear on the tax roll. Prior to April 30 of the next year, the tax collector shall prepare warrants against the delinquent taxpayers providing for the levy upon, and seizure of, tangible personal property. The cost of advertising delinquent tax shall be added to the delinquent taxes at the time of advertising. The tax collector is not required to issue warrants if delinquent taxes are less than $50. However, such taxes shall remain due and payable.
(2) Within 30 days after the date such warrants are prepared, the tax collector shall cause the filing of a petition in the circuit court for the county which the tax collector serves, which petition shall briefly describe the levies and nonpayment of taxes, the issuance of warrants, and proof of the publication of notice as provided for in s. 197.402 and shall list the names and addresses of the taxpayers who failed to pay taxes, as the same appear on the assessment roll. Such petition shall pray for an order ratifying and confirming the issuance of the warrants and directing the tax collector or his or her deputy to levy upon and seize the tangible personal property of each delinquent taxpayer to satisfy the unpaid taxes set forth in the petition. This proceeding is specifically provided to safeguard the constitutional rights of the taxpayers in relation to their tangible personal property and to allow the tax collector sufficient time to collect such delinquent personal property taxes before the filing of petitions in the circuit court and shall be conducted with these objectives in mind.
(3) The tax collector may employ counsel, and agree upon the counsel's compensation, for conducting such suit or suits and may pay such compensation out of the general office expense fund and include such item in the budget.
(4) Immediately upon the filing of such petition, the tax collector shall request the earliest possible time for hearing before the circuit court on the petition, at which hearing the tax roll shall be presented and the tax collector or one of his or her deputies shall appear to testify under oath as to the nonpayment of the personal property taxes listed in the petition.
(5) Upon the filing of such petition, the clerk of the court shall notify each delinquent taxpayer listed in the petition that a petition has been filed and that upon ratification and confirmation of the petition the tax collector will be authorized to issue warrants and levy upon, seize, and sell so much of the personal property as to satisfy the delinquent taxes, plus costs, interest, attorney's fees, and other charges. Such notice shall be given by certified mail, return receipt requested.
(6) If it appears to the circuit court that the taxes that appear on the tax roll are unpaid, the court shall issue its order directing the tax collector or his or her deputy to levy upon and seize so much of the tangible personal property of the taxpayers who are listed in the petition as is necessary to satisfy the unpaid taxes, costs, interest, attorney's fees, and other charges.
(7) The court shall retain jurisdiction over the matters raised in the petition to hear such objections of taxpayers to the levy and seizure of their tangible personal property as may be warranted under the statutes and laws of the state.
(8) A tax warrant issued by the tax collector for the collection of tangible personal property taxes shall, after the court has issued its order as set forth in subsection (6), have the same force as a writ of garnishment upon any person who has any goods, moneys, chattels, or effects of the delinquent taxpayer in his or her hands, possession, or control or who is indebted to such delinquent taxpayer.
(9) When any tax warrant is levied upon any debtor or person holding property of the taxpayer, the debtor or person shall pay the debt or deliver the property of the delinquent taxpayer to the tax collector levying the warrant, and the receipt of the tax collector shall be complete discharge to that extent of the debtor or person holding the property. The tax collector shall make note of the levy upon the tax warrant.
(10) The tax collector is entitled to a fee of $2 from each delinquent taxpayer at the time delinquent taxes are collected. The tax collector is entitled to receive an additional $8 for each warrant issued.
History.--s. 170, ch. 85-342; s. 3, ch. 86-141; s. 38, ch. 87-224; s. 56, ch. 94-353; s. 1479, ch. 95-147; s. 9, ch. 98-139.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For a free consultation regarding your property, contact us.

For More Information Click here

TIMELY FILING FOR HOMESTEAD EXEMPTION SAVES $100,000 ANNUALLY

Okay, okay it's true: Florida's homestead exemption is NOT worth $100,000 per year to every taxpayer, but it is worth that much--and more--to some. Here's a stunning example.Coach Pat Riley of the Miami Heat bought his Coral Gables home in April 1996 for $6.3 million. If eligible for homestead exemption as of January 1,1997, his property taxes for 2005 would've been over $8,000 PER MONTH less than the $238,423.56 he paid. For Coach Riley's(public record)property tax information, click here. How to avoid the homestead exemption "I-can't-believe-I-forgot-to-file" trap? File now, on or before March 1. Questions? Contact your local County Property Appraiser.Click here for contact information.Or if you're in the Pat Riley range of value, just call me!
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For a free consultation regarding your property, contact us.

For More Information Click here

HOW TO SELECT A PROPERTY TAX ATTORNEY

Ever wonder how to go about selecting the right property tax attorney? Here're a few tips.

1. Ask friends or business associates if they know a property tax attorney. As in other areas, a referral from someone who has had direct experience with a professional and whose judgment you trust can be a reliable guide.

2. Schedule an appointment to speak with the attorney by phone. Ask the attorney how he would approach your case. Property tax appeals are typically handled on a contingency fee basis. This means that most or all of the fee depends on the outcome of the tax appeal. One consequence of this industry standard is that many property tax attorneys will briefly discuss your property tax with you without initial fee.

3. Ask for the url of their website and blog. Then spend a few minutes reading the blog for items of interest and looking at the materials posted on the website.

4. Find out what legal and appraisal or assessment organizations the lawyer belongs to. At the very least, he should belong to the International Association of Assessing Officers (IAAO). This is the national professional organization for government officials responsible for assessment of local property taxes.

5. Find out if he or she has earned a Martindale-Hubbell rating. "AV" is the highest ability/highest ethics rating based on the opinion of lawyers and judges who know him or her. Only 10% of American lawyers have achieved this rating. Only 50% of all lawyers have earned a rating, so A-B-C rated lawyers are in the top 50%. Moreover, you cannot have an ability rating unless you have earned the highest ethics rating (the "V" rating).

6. Don't be fooled by advertising slogans, such as "former local government attorney" or "aggressive property tax advocate." Meet the lawyer and decide if you have confidence in his or her skills and feel comfortable with their analysis of your property.

7. Inquire if the attorney you are interviewing has ever taught at a law school (or CLE program) or published a legal or tax assessment article. Teaching and publishing require research and dedication, as well as commitment to good practice policies. This is also is a good way to determine your lawyer's standing in the legal community.

8. Ask who will work on your case if you hire this attorney, and what their experience level is. What portion of work will these other people be doing, and what will be your attorney's participation in your property tax appeal? Does the attorney attend all the hearings? If not, does he sometimes assign this task to nonlawyers, as he is authorized to do in most jurisdictions?

9. Discuss the facts of your case. The attorney should be able to discuss in general terms how he or she will proceed and how your tax appeal will be handled.

10. Inquire about law office communications with clients and what the attorney's policy is regarding apprising you of the progress of your tax appeal.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

For a free consultation regarding your property, contact us.

For More Information Click here

CITY OF MIAMI BEACH LOWERS PROPERTY TAX RATE FOR 2006

Sustained increases in property values and tax assessments led City of Miami Beach officials to reduce the City's tax rate for the second year in a row, while proposing a budget for fiscal 2007 that represented a $30 million increase over the 2006 budget. The property tax rate may drop as much as 5 percent.

In technical parlance, the tax rate is known as "millage," which spell check usually tries to "correct" to "mileage." A mill is 1/10 of one per cent.

In Miami Beach, where the exploding condo, single family residence, and commercial real estate market has meant rising tax assessment values and more money for government, officials are planning to lower the City's tax rate for the second straight year. For the 2007 fiscal year, the City Commission unanimously proposed reducing property tax rate from its current level of $8.07 for every $1,000 of assessed property value to $7.67, that is, from 8.07 mills to 7.67 mills. This rate was tentatively set by the City Commission at its July 12 meeting.

The City's millage is in addition to the millage levied by all other applicable taxing authorities, including the County, School Board, South Florida Water Management District and other entities authorized by law to establish millages applied against a property's taxable value in order to be funded by property taxes.

Any property's tax bill is always calculated in a two-part formula: taxable property value mulyipled by applicable millage rate.

Although the budget is increasing by 14 per cent, valuation increases more than offset the decease in tax rate.

Also for the second year, commissioners also approved a Homeowners Dividend. This year, homeowners whose Miami Beach properties have homestead exemptions on their permanent residence will be mailed a $300 check from the City. The 2005 dividend was $200.

For an explanation of why this Homeowners Dividend is unconstitutional, click here.

Despite the rate decrease, the City's proposed $238 million budget for fiscal 2007 is still $30 million higher than fiscal year 2006's budget of $207 million, representing an increase of over 14 per cent. It includes proposed funding for more police, lifeguards and code and building inspectors, as well seven-day a week garbage collection along Ocean Drive and elsewhere, and an increase in the City's reserve funds.

According to Miami Beach City Manager Jorge Gonzalez, the proposed millage decrease is the biggest reduction in the City in the past 15 years. It will mean average savings of about $30 for an average residential property owner with homestead exemption and a home valued at $270,000.

By constitution and statute, a property's assessed value can be increased by only 3 per cent or the cost of living index, whichever is less, over the previous year's assessment, if the property had homestead exemption in the preceding year and qualifies again for the current year, here 2006. Once homestead property is sold or otherwise transfered, the "cap" on increases is removed and the property is reassessed at current fair market value as of the annual January 1 assessment date, the same standard which applies to all-non homestead property in the State.

The proposed millage rate is tentative, and is subject to two public hearings in September before the millage rate is finalized. The first public hearing is scheduled for September 6 at City Hall.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

For a free consultation regarding your property, contact us.

For More Information Click here

TOP 10 WAYS TO REDUCE YOUR PROPERTY TAX ASSESSMENT

Mistakes made by the government Property Appraiser or Tax Assessor costs taxpayers millions of dollars annually in erroneous assessments.

Make an appointment to see the local government official responsible for your property tax assessment and review with her or him the following possible errors:


1. Inaccurate property description or dimensions.

2. Clerical errors.

3. Mathematical errors.

4. Failure to consider needed repairs.

5. Failure to consider value-reducers like difficult ingress and egress, easements, drainage problems, heavy traffic areas, nearby railroad tracks, expressways, industry or noxious uses.

6. Lower assessments on similar properties in the neighborhood. Although market value is generally the controlling standard, by law, taxation must be fair and equitable.

7. Failure to depreciate for negative factors (deferred maintenace, age and quality of materials, poor workmanship, spalling, cracks or deterioration, defective or outmoded materials or construction, physical, functional or economic obsolescence of land or improvements).

8. Failure to recognize decreased value due to downward trend in the real estate market.

9. Unlawful assessments, such as double assessment of common areas both to individual owners and to homeowners association.

10. Exemptions or exceptions to full value taxation not applied or not properly applied to the property.

Watch this space for blogs giving examples of the above-listed ways to reduce your property taxes.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For a free consultation regarding your property, contact us.

For More Information Click here

2006 Sales Tax Holiday for Florida

2006 Sales Tax Holiday planned for summer
Governor Bush and the Florida Legislature have approved Senate Bill 692, which provides that the 2006 Tax Free Days for Sales Tax will begin at 12:01 a.m., July 22, 2006, and end at midnight, July 30, 2006.
Senate Bill 692 provides for a sales tax holiday on:
Clothing and related items with a sales price of $50 or less
Books with a sales price of $50 or less
School supplies with a sales price of $10 or less

Florida lawmakers pegged the annual tax break to begin before the start of public school. Schools open as early as July 31 in some Florida counties. Others resume session August 10 or later.

The tax holiday is expected to save shoppers more than $39 million this year. The National Retail Federation said it expects the average American family with school-age children to spend $527 on back-to-school goods this year, up from $444 last year.

The high cost of gas and rising interest rates is expected to put a damper on back-to-school spending.

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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida.

Mr. Weiss handles both valuation and legal claims. Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CAN I STILL GET A PROPERTY TAX REDUCTION IN A BOOMING REAL ESTATE MARKET?

Let's rephrase the question. Let's ask, "Can I afford not to appeal my property taxes when I can retain someone to do it on a contingency basis?"

Case in point: A friend of a friend was considering not retaining me this year to appeal the property taxes on apartment buildings she owns in Miami and Miami Beach. I suggested she hire me and work more closely with me by making sure I get records of her income and expenses. I explained to her that in today's market, valuation analyzed on an income approach frequently yields lower valuations than on the market, or "comparable sales" approach heavily relied on by the county property appraiser in preparing tax assessments.

The result: success!

By preparing income and expense analyses in addition to the traditional comparable sales approach, I obtained a reduction on the Miami property of 16% and on the Miami Beach property of 15%, results certainly worth the candle.

For property tax appeals, the appropriate adage is, "Nothing ventured, nothing gained." Where, as in this industry, tax appeal agents work on a contingency basis, the taxpayer has nothing to lose.

As with the retention of any professional, choose carefully. Ask friends or professional colleagues for referrals. If you own commercial property, ask fellow property owners who they use for this purpose and how they like the results and the professional relationship.

Or just contact this blogger to review your commercial property tax assessment at no charge.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CORAL WAY RESTAURANT GARNERS 26% PROPERTY TAX REDUCTION

Sergio's Restaurant, a Miami, Florida, Cuban restaurant and Coral Way landmark for as long as anyone can remember, just got a shot in the arm almost as strong as its famous cafe con leche. Dwarfed by a neighboring highrise now under construction, Sergio's got a 26% reduction in its property taxes, based on an income and expense analysis and comparable sales approach prepared by its Florida property tax attorney Daniel A. Weiss.

The tax assessments for 2005 on the main lot and three outlots were reduced from $3,238,848 to $ $2,389,000, a reduction of $849,848.

Sergio's is looking forward to getting more than $20,000 in tax refunds based on the reductions.

Mr. Weiss was able to show that the one-story restaurant building had only a nominal value and no economic utility as an underimprovement in relation to the land, which the county Property Appraiser valued at $80 per square foot. Weiss proved to the satisfaction of presiding Appraiser Special Magistrate Charles Culpepper that the outlots on a side street were overassessed when placed on the tax roll at the same $80-per square foot rate.

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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CELEBRITY PROPERTY TAXES: TIGER WOODS BUYS $38M COMPOUND ON JUPITER ISLAND

Tiger Woods has purchased a 10-acre Jupiter Island estate, paying a record-breaking $38 million for the waterfront compound. Combining three separate parcels, the deeds into three separate legal entities were dated January 26, 2006.

The parcels stretch from the intracoastal waterway on the west to the Atlantic Ocean on the east. The property includes two boat docks and four houses. Historically, new owners on Jupiter Island tear down existing improvements and rebuild in their own image. Look for Tiger Woods and his wife, the former Elin Nordegren, to do the same. The main house on the property is about 13 years old.

Tax assessment of the three parcels combined for 2005 was $21,567,710. Look for these assessments and those of the other luxury residential properties on Jupiter Island to increase for 2006 based on these transactions.

"It just seems like every time you turn around there's a new high price that's been hit," Assistant Martin County Property Appraiser Mike Fribourg said.

For more detail on this celebrity tax assessment, click on the link below and input the three addresses of 462 Beach Road, 466 Beach Road and 467 South Beach Road.

http://fl-martin-appraiser.governmax.org/propertymax/rover30.asp?sid=F4768F3D919E467EB940BAE1F946BE71
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CHER'S 6-BEDROOM HOUSE ON KEY BISCAYNE SELLS; WHO WAS CONSULTED FOR THE PRE-SALE PROPERTY TAX PLANNING?

Cher sold her 6-bedroom waterfront home on Key Biscayne. The closing took place Tuesday, May 9. The house, located at 510 South Mashta Drive on Key Biscayne sold for $8.8 million, fully furnished.

And whom do you think the buyers' attorney called to do some pre-purchase property tax planning? That's right, your faithful blogger!

So when it's your turn to buy that multi-million dollar manse you've had your eye on, remember that federal income tax is not the only kind of tax that requires a little planning. Property tax planning is a novel concept, but an important one to keep in mind. Just remember, if it's good for the folks who bought Cher's house, it's good for you, too!
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: CHER

Here's a celebrity property tax assessment you've probably been wondering about: Cher's! Click here, then input folio number 24-5205-009-0190. hhttp://gisims2.miamidade.gov/myhome/propmap.asp


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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

OSCEOLA COUNTY PROPERTY APPRAISER ARRESTED

Osceola County Property Appraiser Robert "Bob" Day was booked into the County Jail at Kissimee the morning of May 17 on charges of campaign fraud.

Day became property appraiser in 1983, when he was appointed to fill an unexpired term. He has bee undefeated in quadrennial election campaigns since his appointment.

Although State Attorney Lawson Lamar has not yet announced the charges against Day, it appears that the Property Appraiser will be accused of having county employees work on his campaign and work at his house on county time.


The property appraiser's office in Kissimmee was closed on May 17, the day of the arrest. Sheriff's investigators and agents of the Florida Department of Law Enforcement were inside with employees.

A press release indicates that the State Attorney is scheduled to release the results of an FDLE investigation of Day.

Let's add as number eleven to our list of top reasons why we should be satisfied with an appointed Property Appraiser in Miami-Dade County: eliminates risk of campaign violations!
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: DAN MARINO

What ever happened to former Miami Dolphin quarterback Dan Marino? We have no idea, but what we do know is how much his property tax assessment is! So, if you want to be as well-informed as we are--at least as far as Dan Marino's assessment is concerned, click here.

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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

HURRICANE SUPPLY SALES TAX HOLIDAY MAY 21 THROUGH JUNE 1

Florida legislators are presently considering a sales tax holiday for pre-hurricane season purchase of storm supplies.

The Florida House reviewed a bill intended to give $42 million in sales tax breaks to purchasers of hurricane supplies for 12 days in annually in the month of May, commencing this year, 2006. The House passed the measure with 117 votes in favor and only one against. The bill was sent on to the Senate, which is expected to approve it. If approved, the legislation proceeds to Governor Jeb Bush for his signature. week.

From May 21 through June 1, Floridians will be able to purchase in limited quantities certain hurricane supplies, as well as unlimited quantities of hurricane shutters and generators free of state sales tax. Sales tax in Florida amounts to between 6% and 7%, depending upon local options.

Included in the bill are electric generators selling for up to $1,000, instead of last year's $500. Storm shutters selling for as much as $200 each are also covered by the bill. Plywood is not included.

National Hurricane Preparedness Week falls immediately before the start of hurricane season on June 1. The tax break was adopted for 2005 during last year's leislative session. This year's bill makes the sales tax holiday an annual event.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

MIAMI BEACH ISSUES $200 PROPERTY TAX "DIVIDEND": LEGAL?

This week, 160,000 City of Miami Beach homestead-exempt property owners received a $200 "dividend" check in the mail.

Unprecedented? Yes.

Lawful? Decidely not.

Looks good to most local voters to see an unsolicited check in the mail for $200, doesn't it? You bet, even if the City Commission spent a few extra cents for the cover letter reminding you who your incumbent Mayor and City Commissioners are (who obviously voted to approve this largesse).

But what about homeowners who don't have homestead exemption? And what about the commercial property owners? Did they get anything back? No. But government decisionmaking is all about figuring out where to draw the lines, who gets included and who gets excluded, after all, isn't it?

Is it being too cynical to point out that the homestead exemption statute expressly cross-refernces the voters' registration statute? Cynical? Who, me?

But let's get to the point. The so-called "dividend" is essentially a tax refund or after-the-fact diminution in the tax rate, made available to only a portion of the population of City of Miami Beach taxpayers. As such, it is illegal.

To their credit, the City is completely upfront about the differential tax rate. Or at least it was when Mayor David Dermer first introduced this feel-good provision during the budget hearings in September 2005. That was the time of the year when every city and county and school board and water managaement district and every other taxing authtority looked at its budget and set its millage, i.e., tax rate for the year. The budget resolution actually specifies the amount of the slight reduction in millage for this select group of taxpayers eligible for the tax refund.

Only trouble with that is that the Florida Constitution mandates a uniform tax rate for each and every taxpayer in the jusrisdiction. Under that standard, it's constitutionally impermissible to levy 24.18 mills against all the property on the City of Miami Beach EXCEPT homestead property, and then effectively apply to those voters--whoops, I mean taxpaers, of course--a smidgen lower millage rate, ginned up in the form of a "dividend."

Well, this raises the specter of the old philosophical exercise, "What if a tree falls in the forest and there is no one there to hear it? Is there still a sound?" This time, the question morphs into, "What if the City issues an unlawful dividend of $200 to each of 160,000 taxpayers and no one complains about it? Is it still a violation?"

Frankly, this is why it's helpful not just to know the law, but know when certain nominal violations may be ignored by local government. This doesnt apply just to property tax. It applies in code enforcement, zoning, traffic enforcement, you name it. That's probably why a local judge once said, "An ounce of experience is worth a pound of law."

Well, that's about enough philosophizing for one blog entry. That's all for now.

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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: DONNA SHALALA

Who's the #1 University of Miami Hurricanes sports fan? If you said U. M. President (and former Cabinet member) Donna Shalala, score a field goal! And if you want to see the Prexy's property tax assessment, click here.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: ALONZO MOURNING

Time to inquire into the South Florida property tax assessment of the new home of Miami Heat perennial Alonzo Mourning and his community activist wife Tracy? Click here.
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: MICHAEL DOLEAC

What is 6'11' Miami Heat Center Michael Doleac's property tax assessment? Isn't that what everyone's talking about at the water cooler at your office? If not, here's your chance to introduce the topic!
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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

In Florida Super Lawyers 2006, Weiss was named one of the top 6 local government lawyers in South Florida.

For more information click here